select accsub.accountSubjectId as accountSubjectId, 
       accsub.subjectCode as subjectCode,
       accsub.fullName as fullName, 
       subbal.registerTime as registerTime,
       boa.recordTime as recordTime,
       boa.money as boaMoney, 
       boa.direction as boaDirection, 
       boa.notes as notes,
       subbal.balanceMoney as balanceMoney,
       accsub.direction as subDirection 
from AccountSubjectBoImpl accsub, 
     BookOfAccountBoImpl boa,
     SubjectBalanceBoImpl subbal 
where accsub.accountSubjectId
         =subbal.accountSubject
  and boa.bookOfAccountId
         =subbal.bookOfAccount 
  and boa.money>0  
  and subbal.registerTime>=?
  and subbal.registerTime<=?
order by accsub.accountSubjectId,
         boa.recordTime